Vol. 10, No. 2, 2023 
Recovery of Real Estate Tax Arrears in the Slovak Republic
Real estate tax; tax arrears; municipal finance; tax enforcement; local taxation; bailiffs
In the paper, the authors deal with selected methods of recovery of arrears of real estate tax as one of the most important local taxes in Slovakia, which municipalities, as their administrators, are authorized to impose and collect within their territory. The recovery of real estate tax arrears is an important tool for municipalities that serves to obtain missing funds that belong to these municipalities due to the collection of tax imposed by law and to cover gaps in their local budgets. In the paper, the authors give their attention specifically to two ways to recover real estate tax arrears, namely the recovery of arrears conducted by municipalities being tax administrators in tax enforcement proceedings and recovery of arrears in enforcement proceedings conducted by bailiffs.
CAKOCI, KARIN – LAZORÍKOVÁ, ELENA
The Legal, Religious, and Linguistic Status of Artificial Insemination...
Artificial insemination; embryo donation; reproductive medicine; bioethics; demographic policy; legal terminology
The article examines the legal, bioethical, religious, and linguistic status of artificial insemination, stored embryos, and embryo donation in Hungary. It connects reproductive medicine with demographic policy and proposes replacing the term “embryo donation” with “embryo gifting” to reshape public attitudes.
BÁGER, GUSZTÁV – LOVÁSZY, GÁBOR LÁSZLÓ
The Role of Vocational Training in Conflict Management...
Mediator training; conflict management; social sustainability; professional competence; continuing education; mediation
Social sustainability provides complex responses to the increasingly pressing challenges of our world, which have an impact on all aspects of life, including conflict resolution through mediation. My aim is to examine the methodology of mediation from the perspective of how education and training in the subject can adequately respond to the demands of social sustainability.
ANTAL, ORSOLYA
“Landscape After Battle” – On the Margins of the Hungarian Public Education Act
Public education; teachers’ rights; right to strike; educational autonomy; LGBTQ content; constitutional rights
Protests by teachers' and students' NGOs and civil disobedience movements have drawn attention to the fundamental deficiencies of the Hungarian public education system. The controversial so-called „Status Law”, which provoked intense debates, redefined the careers of teachers (called national career path model - see below) and the whole organisation of public educational system. The most significant dilemma of the legislation act is how to interpret the constitutional right to education and the autonomy of public education. In answering this question, it is necessary to point out the government's intention and the wide social/political debate that also emerged behind the government decree on child protection and has resulted in the exclusion of LMBTQ-themed learning materials from school textbooks. The latter has led to the need to wrap LGBTQ books in the youth literature section of bookshops. Why and how have education and child protection issues become politicised and ideologised in Hungary?
EGRESI, KATALIN
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